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1、___________________________________________________________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13____________________________________________________________________________________________________________________________________________________________________________
2、_________會(huì)計(jì)信息失真與公共信息產(chǎn)品13_____________________________________________________________________________________________________________________________________________________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13__________________________________________________________
3、___________________________________________________________________________________________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13____________________________________________________________________________________________________________________________________________
4、_________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13_____________________________________________________________________________________________________________________________________________________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13__________________________
5、___________________________________________________________________________________________________________________________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13____________________________________________________________________________________________________________
6、_________________________________________________________________________會(huì)計(jì)信息失真與公共信息產(chǎn)品13_____________________________________________________________________________________________________________________________________________________________________________________會(huì)計(jì)信息失真與公共
7、信息產(chǎn)品13_____________________________________________________________________________________________________________________________________________________________________________________摘要:本文在委托代理模型的基本框架下,具體分析了資本市場(chǎng)中出現(xiàn)的會(huì)計(jì)信息失真問題。分析表明:企業(yè)經(jīng)營(yíng)業(yè)績(jī)?nèi)Q于代理人的努力與外部環(huán)境兩個(gè)方面。公司治理機(jī)制和市場(chǎng)機(jī)制本身不可能生產(chǎn)足夠
8、的信息并有效地配置它們,使委托代理關(guān)系總是處于一種不完全信息狀態(tài)。這將造成委托代理當(dāng)事人之間相互“欺詐”和“